BDV Family Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16250743

		2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		5,201,933

			5,201,933
CURRENT ASSETS
Debtors	5	87,342
Cash at bank and in hand		320,361

		407,703
Creditors: Amounts Falling Due Within One Year	6	(169,537 )

NET CURRENT ASSETS (LIABILITIES)			238,166

TOTAL ASSETS LESS CURRENT LIABILITIES			5,440,099

Creditors: Amounts Falling Due After More Than One Year	7		(5,351,086 )

NET ASSETS			89,013

CAPITAL AND RESERVES
Called up share capital	9		20,000
Profit and Loss Account			69,013

SHAREHOLDERS' FUNDS			89,013

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BDV Family Investments Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kathirgamanathan Balendran

Director

9 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

BDV Family Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16250743 . The registered office is 17 Donnington Grove, Binfield, Bracknell, RG42 4JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Turnover comprises rental income receivable from properties owned by the Company and is stated net of VAT, where applicable.

Rental income is recognised in the accounting period to which it relates and is recognised on a straight-line basis over the period of the tenancy.

Rent received in advance is recognised as deferred income and released to turnover in the accounting period to which it relates.

Rental income accrued at the reporting date is recognised as accrued income where there is a contractual right to receive the income and recovery is reasonably assured.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Financial Instruments

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price. Any losses arising from impairment are recognised in the profit and loss account in

administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs.

Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

If an arrangement constitutes a financing transaction it is measured at the present value of future payments.

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BDV Family Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2

4. Investment Property

	2026
	£
Fair Value
As at 3 March 2025	-
Additions	5,201,933

As at 28 February 2026	5,201,933

5. Debtors

	2026
	£
Due within one year
Trade debtors	12,342
Other debtors	75,000

	87,342

6. Creditors: Amounts Falling Due Within One Year

	2026
	£
Bank loans and overdrafts	53,959
Other creditors	84,074
Taxation and social security	31,504

	169,537

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BDV Family Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026
	£
Bank loans	1,078,470
Other creditors	4,272,616

	5,351,086

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026
	£
Bank loans	862,632

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026
	£
Bank loans and overdrafts	1,132,429

9. Share Capital

	2026
	£
Allotted, Called up and fully paid	20,000

10. Related Party Transactions

The company advanced £ 105,000 to a related company during the year. Total amount outstanding at year end was £ 75,000. No interest was charged on the above loans.

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